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You searched for subject:(financial misdeeds). One record found.

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1. Wilde, Jaron H. Citizen Watch in the Accounting Department? Tax and Financial Reporting Responses to Employee Whistleblowing Allegations.

Degree: 2013, Texas A&M University

This study examines the relation between employee whistleblowing allegations and firms? subsequent tax and financial reporting behavior. I draw on economic theory to develop expectations for and test firms? tax and financial reporting responses to whistleblowing reports of corporate financial misconduct. I employ a difference-in-difference research design to test whether firm?s subject to employee whistleblowing allegations related to financial misconduct exhibit significantly less misreporting risk and tax avoidance in the period following the allegations relative to a control group of firms not subject to whistleblowing allegations. Using a unique sample of whistleblowing cases obtained from the U.S. government, I find that firms subsequently engage in significantly less aggressive financial reporting behavior and have significant increases in their effective tax rates following whistleblowing allegations. This study contributes to the literature by providing evidence on firms? tax and financial reporting responses to employee whistleblowing and by highlighting the role that employees play in both tax and financial reporting oversight. In light of regulators? recently heightened emphasis on whistleblower programs, the results of this study should be of interest to regulators, researchers, auditors, and investors. Advisors/Committee Members: Weaver, Connie D. (advisor), Omer, Thomas C. (committee member), McAnally, Mary Lea (committee member), Lee, Scott (committee member).

Subjects/Keywords: whistleblowers; financial misdeeds; tax avoidance; monitoring

…managers of firms found to have engaged in financial misdeeds (Karpoff et al. 2008a,b)… …play in monitoring and uncovering financial misconduct, we have limited evidence on how… …whistleblowing influences firms’ subsequent tax and financial reporting behavior. The objectives of… …develop expectations for and test firms’ financial reporting responses to employee… …financial reporting misconduct. I argue that by alleging financial wrongdoing to a party outside… 

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Wilde, J. H. (2013). Citizen Watch in the Accounting Department? Tax and Financial Reporting Responses to Employee Whistleblowing Allegations. (Thesis). Texas A&M University. Retrieved from http://hdl.handle.net/1969.1/151107

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Wilde, Jaron H. “Citizen Watch in the Accounting Department? Tax and Financial Reporting Responses to Employee Whistleblowing Allegations.” 2013. Thesis, Texas A&M University. Accessed July 08, 2020. http://hdl.handle.net/1969.1/151107.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Wilde, Jaron H. “Citizen Watch in the Accounting Department? Tax and Financial Reporting Responses to Employee Whistleblowing Allegations.” 2013. Web. 08 Jul 2020.

Vancouver:

Wilde JH. Citizen Watch in the Accounting Department? Tax and Financial Reporting Responses to Employee Whistleblowing Allegations. [Internet] [Thesis]. Texas A&M University; 2013. [cited 2020 Jul 08]. Available from: http://hdl.handle.net/1969.1/151107.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Wilde JH. Citizen Watch in the Accounting Department? Tax and Financial Reporting Responses to Employee Whistleblowing Allegations. [Thesis]. Texas A&M University; 2013. Available from: http://hdl.handle.net/1969.1/151107

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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